Print Options
PrintThe Whole
Rule
PrintThis
Section
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
This section has no associated Explanatory Memorandum
8. In regulation 54F (Returns under regulations 54B and 54E: amendments)—
(a)in paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”;
(b)in paragraphs (2), (3) and (7)(a) for “error” substitute “inaccuracy”;
(c)for paragraph (4) substitute—
“(4) When the employer becomes aware of an inaccuracy in a return submitted under regulation 54B or 54E, the employer must provide the correct information in the next return for the tax year in question.”; and
(d)in paragraph (6)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.
Back to top